SEALSQ CORP
Avenue Louis-Casai 58
Contrin
Switzerland
1216
March 27, 2023
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.W.
Washington, D.C. 20549
Attention:
| Mr. Patrick Fullem Mr. Evan Ewing Division of International Corporate Finance | |
Re: | SEALSQ Corp Registration Statement on Form F-1, as amended (Registration No. 333-269710) |
Dear Mr. Fullem and Mr. Ewing:
SEALSQ Corp hereby requests that the effectiveness of the Registration Statement on Form F-1 (Registration No. 333-269710) be accelerated to 9:00 A.M. on Wednesday, March 29, 2023, or as soon thereafter as possible.
Please call us at 011-41-22-594-3000 or our outside legal counsel from Patterson Belknap Webb & Tyler LLP at 212-336-2301 if you have any questions.
Very truly yours, | ||
SEALSQ Corp | ||
By: | /s/ Carlos Moreira | |
Name: Carlos Moreira | ||
Title: Chief Executive Officer | ||
By: | /s/ Peter Ward | |
Name: Peter Ward | ||
Title: Chief Financial Officer |
cc: Herman H. Raspé, Esq. (Patterson Belknap Webb & Tyler LLP)